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HMRC internal manual

Wine Guidance

HM Revenue & Customs
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Removals from/receipts in wine premises: receipts from other Member States or approved warehouses

Wine may be received in licensed premises from traders in other Member States in bulk only for further processing (in the same way that wine producers can receive bulk wine from other UK sources). All intra-EU movements must be submitted through Excise Movement and Control System (EMCS). The regulations relating to movements from other Member States to the UK are contained in the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (Parts 5 and 7). Further information on EMCS and receipts from other Member States can be found in Notice 197.

Note: Finished or packaged wine cannot be received into wine producers’ premises. Further information on what can/cannot be received in licensed premises can be found in paragraph 3.5 of Notice 163.